414 Approval and signing of accounts
414 Approval and signing of accounts
Companies Act 2006 | Legislation

(1)     A company's annual accounts must be approved by the board of directors and signed on behalf of the board by a director of the company.

(2)     The signature must be on the company's balance sheet.

[(3)     If the accounts are prepared in accordance with the small companies regime, the balance sheet must contain, in a prominent position above the signature—

(a)     in the case of individual accounts prepared in accordance with the micro-entity provisions, a statement to that effect, or

(b)     in the case of accounts not prepared as mentioned in paragraph (a), a statement to the effect that the accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.]